Article 285 of Constitution of India – Exemption of property of the Union from State taxation
Article 285 of Constitution of India deals with Exemption of property of the Union from State taxation
Original Text of Article 285 of Constitution of India
(1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State.
(2) Nothing in clause (1) shall, until Parliament by law otherwise provides, prevent any authority within a State from levying any tax on any property of the Union to which such property was immediately before the commencement of this Constitution liable or treated as liable, so long as that tax continues to be levied in that State.
Questions related to Article 285 of Constitution of India
Article 285 states that the property of the Union shall be exempt from all taxes imposed by a State or any authority within a State, ensuring financial autonomy for the central government under the Constitution of India.
Yes, as per Clause (2) of Article 285 in the Indian Constitution, Parliament may by law allow the imposition of taxes by a State on Union property for non-governmental purposes.
Article 285 was added to maintain the fiscal independence of the Union and to prevent unnecessary state interference in central functions, as per the broader framework of the Constitution of India.
Indian Kanoon explains Article 285 as a protective provision for Union property against state taxation, but highlights that Parliament holds the power to make exceptions through legislation.
Absolutely. Article 285 is a key provision in the Articles of Indian Constitution that shapes Centre-State financial relations by defining the tax immunity of Union property within state jurisdictions.
